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All Journal Wacana, Jurnal Sosial dan Humaniora YURISDIKSI : Jurnal Wacana Hukum dan Sains
Stephanie Wilamarta
Unknown Affiliation
Humanities Economics, Econometrics & Finance Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Legal Ratio of Income Tax Regulation Towards Transfer of Rights on Land and Building Stephanie Wilamarta; Sudarsono Sudarsono; Abdul Rachmad Budiono; Bambang Sugiri
Wacana Journal of Social and Humanity Studies Vol. 21 No. 4 (2018)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

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Abstract

Regulations concerning income tax on rights and land in the form of buying and selling, grants and inheritance, are regulated in law number 36 of 2008, Government Regulation number 34 of 2016 and Circular of Director General of Tax number SE-20 / PJ / 2015. Some of the regulations that are considered not fulfilling the element of justice, so there is a need for research to find out about the income tax. land and buildings in the form of buying and selling, grants and inheritance focusing on the principles of justice and certainty law. The method used in This research is normative legal research using four methods of approach, namely legislation approach, conceptual approach, historical approach, and comparative approach. The results showed that justice in tax was regulated by the Government Regulation Number 79 of 1994 in conjunction with Government Regulation Number 79 of 1999 specifically regulates the imposition of Income Tax income from the transfer of rights to land and buildings with the final tariff, so that for transactions that are losing (without additional economic capability) will still be subject to income tax. The income tax collection is on income from the right, because it does not fulfill the convenience of convenience taxation, namely the imposition of tax on the transfer of rights to land transactions, especially Income Taxes. tax collection based on profit or gross income less costs (Pay as you earn).
Conceptualization of Crypto Asset As A Collateral Object In Indonesian Positive Law Firda Shafira; Hanif Nur Widhiyanti; Stephanie Wilamarta
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 21 No. 4 (2026): March In Progress
Publisher : Faculty of Law, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/yurisdiksi.v21i4.335

Abstract

The development of digital technology has given rise to crypto assets as a new form of digital wealth with economic value and can be legally traded in Indonesia, based on Bappebti regulations. However, their legal status as fiduciary collateral remains controversial because Indonesian property law does not fully accommodate intangible assets such as crypto assets. This study aims to analyze the feasibility of crypto assets as fiduciary collateral from the perspective of Indonesian positive law, using normative juridical research methods through legislative and conceptual approaches. The results show that functionally, crypto assets fulfill the characteristics of objects in collateral law, as they have economic value, can be legally transferred, and can be used as a basis for debt repayment. However, the lack of a mechanism for registration, assessment, and execution of digital collateral creates legal uncertainty in financing practices. Comparisons with other countries such as Switzerland, the United States, and Singapore indicate that the successful recognition of crypto assets as collateral depends heavily on a clear legal framework governing ownership protection and oversight mechanisms. In the Indonesian context, Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector (P2SK) provides an opportunity for reform by expanding the authority of the Financial Services Authority (OJK) in regulating digital financial assets. Therefore, harmonization of the Civil Code, the Fiduciary Guarantee Law, the P2SK Law, and Bappebti regulations is necessary to ensure that crypto assets can be legally and effectively accommodated as collateral. With appropriate regulations, national law will be able to adapt to digital innovation without sacrificing the principles of legal certainty, justice, and expediency.
Co-Authors ABDUL RACHMAD BUDIONO BAMBANG SUGIRI Firda Shafira Hanif Nur Widhiyanti Sudarsono